I didn't make clear that the "Sales via consignment" would be the "net to you", or the $100 - $50 = $50.
From an income tax standpoint it really doesn't make a whit of difference how you enter the transaction - $50 sales and no commission or $100 sales minus $50 commission - because both ways result in the same net business income and that's what's really important. Get your income properly stated and "presentation" just doesn't matter.
For YOUR OWN purposes it does make a certain amount of sense to record a $100 sale and a $50 commission as that gives you good visibility to how your use of the consignment channel affects your profits.
